Since their discovery during the late decades of the last century, event-related brain potentials (ERPs) have contributed greatly to understanding the neural bases of cognitive processes and especially of language [14], [13] and [12]. In particular, the N400 component, a large negative deflection peaking at about 400 ms over centro-parietal scalp areas, has been related to semantic integration [1] and lexical access processes [11] and [15]. It is a rather well established notion that N400 is sensitive to word frequency, class, concreteness, orthographic neighbours, close probability, semantic relatedness, contextual constraint, prototypicity (see an exhaustive review in [10]), idiomaticity [2], age of language acquisition [26] and language proficiency [27], with higher amplitudes to less familiar or expected items. N400 neural generators seem to include the left temporal cortex (both posterior (VWFA) and anterior) [24] and [21], the left inferior frontal gyrus and the angular gyrus [15]. The study of N400 behaviour has helped us to understand how meanings are accessed, stored and integrated in the lexical semantic system. It has also been demonstrated that N400 is sensitive not only to word meanings but also to violations of world knowledge learned during everyday life [4] or to semantic violations in deaf native signers [23].However, to our knowledge, the observation of linguistic components has not been applied so far to the study of gesture coding, for which it is known that there are permanent representational units in the inferior parietal and inferior frontal cortex. Indeed, apart from communicative gestures such as sign language (e.g., ASl or BSL), goal-directed gestures whose intent is not communicative are also recognized as unitary meaningful units by premotor and somatosensory mirror neurons. Indeed a left inferior parietal lesion (BA40) is associated with the inability to recognize or imitate a gesture (such as brushing teeth or flipping a coin) or to perform skilled actions (such as lighting a cigarette or making coffee), which is a deficit called apraxia (the linguistic counterpart of this might correspond to a posterior aphasia). Interestingly, an ERP study on ASL processing reported greater amplitude signals originating in the parietal cortices of native than of late signers [22]. [34] provides evidence that a fronto-parietal mirror system, including the inferior frontal gyrus, left inferior parietal lobule and superior temporal sulcus, is involved in action coding and comprehension in humans. The evidence comes from the observation that goal-directed vs. non-goal-directed actions (e.g., picking up vs. just reaching), or more salient (e.g., grasping a glass to drink) vs. less salient (e.g., grasping a glass to clean up) actions, specifically activate the mirror neuron circuits. Human data are paralleled by neurophysiological recordings of macaque mirror neuron activity showing, e.g., a differential neural coding in area F5 for grasping to eat vs. grasping to throw away. However, no clear and dir...